Presbyter
an
BROOKSIDE CONGREGAMN OF THE PRESBYfERIAA CHURCH IN IRELAND
ATEMENT OF FINANaALAcfiviTIES
For the year e￿Ied 31 December 2024
Note
Unrestricted
funds
Restricted
Funds
Total Funds
2024
Total Funds
2023
Income and Endowments from:
Donatlons and le8acie5
Charitable attiwtles
Investmenis
Other income
Tot31
120.252
3.178
340
228
123.998
158,344
11.708
371
278.596
14,886
711
228
294.421
220.787
11,849
1,581
1,400,565
1,634,782
170,423
ExpendItU￿ on:
Raising funds
Charitable activities
Other expenditure
Total
Net Incomellexpenditurel
Transfers between funds
Net movement in funds
11,2451
1120,7381
11,2451
1206,S601
11,1941
1252,0681
120.(K191
1273,2711
1,361,511
I85￿22)
1121.9831
2.015
785
{85￿22)
84,601
17851
83,816
1207.8051
86,616
86.616
1,361,511
Reconcillatlon of funds".
Tot31 fL)nds brou8ht forward
Total funds carrled forward
16
16
44.588
47.388
5.313.291
5,397,107
5,357.879
5,444.495
3,996,368
5,357,879

Presbyter
an
BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
BALANCE SHEET
As at 31 December 2024
Note Unrestricted
Funds
Restricted
Funds
Totsl Funds
2024
Totsl Funds
2023
Fixed assets..
Tangible assets
Total fixed assets
li
3,754,484
3.754.484
3.754.484
3,754,484
3,754,484
3,754,484
Current assets..
Investments
Debtors
Cash at bank and in hand
Total current assets
12
13
14
50.243
1.568.2CO
1.618.443
11,1751
49,068
74,423
1,642,623
73,248
1.691,691
1,604,595
1,604,595
abllities:
Creditors.. amounts falling due within
one year
15
11.6801
11,6801
11,2001
Net current assets
47.388
1.641623
1.690.011
1,603,395
Total a55ets less current Ilabllltles
47,388
5,397,107
5,444,495
5,357,879
Credltors.. amounts fallin8 due after
one year
Total net assets
47.388
5,397.107
5,444,495
5,357.879
Funds of the charlty
Unrestricted funds
Restricted funds
16
16
47,388 '
47.388
5.397.107
44,588
5,313,291
$397,107
Total charity fijnds
47,388
5.397.107
SA44,495
5,357,879
Approved by the Kirk Session at a meeting on 27 May 2025 and signed cn its behalf by:
Rev William Moody
Mr Llam McFetrid8e
Minister
Clefk of Session
10

an
BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POUCIES
BASIS OF FINANCIALsfATEmE￿rS
The financial statements have been prepared in ￿COrdanCe with applicable accounting standards. Whlle Complian￿ with
Statement of Recommended Practice Accovntin8 and Reporting by Charities IFRS1021 is not mandatory account of the
guidance contained therein has been taken in the preparati￿ of these accounts.
The finantial statements have been prepared under the hisrorlcal cost convention except for investment assets. whlch are
shown at market value. The financial statements include all transartions, assets. and liabilltles for which the congregation is
respon51ble in law. They do not include the accounts of church groups that owe their awiliation to another body. nor those
that are informal gatherlngs of church members.
FUND ACCOUNTING
Endowment funds are funds. the capital of which must be retained either pe(manenrly or at the congregation's dlscretS0n.'
the Sncome derived from the endowment Is ro be used either a5 restrlrted cv unrestritted Ir￿ome fijnds dependin8 upon the
purpose for whlch the endowment was established in the flrst place.
Restricted funds comprise lal Income from end¢)wments which Is to be expended only on the restrlcted purposes intended
by the donor and Ibl revenue donations or grants for a speclflc con8fe8ational attivity intended by the donor. Where these
funds have unspent balances. interest on their pooled investment Is apporti￿)ed to the individual funds on an average basis.
Unrestrirted funds are income funds whlch are to be spent on the con8re8ation'$ general purposes. Deslgnated funds are
general funds set aslde by the congregatlon for use in the fvture.
INCOMING RESOURCES
Recognltlon of Incoming resources
These are Included in the Statement of Flnanclal Activities ISOFAI when:
The congregation becomes entltled to the resources.
The trustees are virtually certaSn they will receive the resour￿$. and
The monetary value can be measured with sufficient rellably.
Incoming resources wlth ￿lated expendltuie
Where incoming resources have related expenditure las with fundraislng income) the incomin8 resou￿$ and related
expenditure are reported gross in the SOFA
Grants and donatlons
Grants and donations are only Included in the SOFA when the con8re8ation has unccN)ditional entitlement to the resources.
Tax reclalms on donations and Elfts
IncomSng resources from tax reclaims are included In the SOFA at the same time as the 81ft to whlch they relate.
Contractual income and performance related grants
This Is only included in the SOFA once the related 8oods or services have been dellvered.
Glfts In klnd
Glfts in kind are accounted for at a reasonaNe estimate of their value to the charity or the amount actually rea115ed. Gifts in
klnd for sale or distriblrtlon are included in the accounts as gifts ¢Jnly when sold or distribLrted by the charlty. Glfts in kind for
use by the charity are included in the SOFA as incoming resource5 when receivable.
11

an
BROOKSIDE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOU￿[S Iconvdl
Donated services and fadlities
These Bre only included in incoming reswros (with an equivalent amount in fesources expended) where the benefit to the
charity is reasonably quantifiable. measurable, and material. The value placed on these resources is the estlmated value to
the charity of the service or facility received.
Volunteer help
The value of any voluntary help received is not Induded in the accounts but is described In the trustees, annual report.
Investment 5ncome
This 15 included in the accounts when receivable.
Investment galns and losses
This includes any gain or105s on the sale of investrnents and any galn or loss ￿ultIng from revaluing investments to market
value at the end of the year.
EXPENDITURE AND LIABILITIES
Liablllty reco8nition
Liabilities are reco8nised as soon as there is a legal or constructive obligation committing the congregation to pay out
resources.
Governance costs
These include cost5 of the preparatlon and exarnination of statutw accounts. the costs of trustee meetings and cost of any
legal advice to trustees on 8overnance or constitutional matters.
Tanglble Flxed Assets
Tangible fixed assets for use by charity. These are capitallsed If they can be used more than one year and cost at least
£2.500. They are valued at cost or. if gifted. at the value to the charlty on receipt.
Oepreclation will be recorded on all tangible fixed assets other than freehold land. at rates c3lcLtlated to write of the cost
less estimated re51dual value, of each asset over its experted useful life as follows.
Buildings
Fixtures and equipment
over 50 years
-20% reducing balance
OONATIONS AND LEGACIES
Unrestrlrted Funds
Restrltted Furx1s
Totsl Funds
2024
Totsl Funds
2023
Recoided glvings
Loose collections
Donations and 8lfts
legacies and bequests
GiftAid
102.948
2.201
960
106,253
6,400
26.077
209,201
8,601
27.037
154,853
8,638
26.458
14.143
120.252
19.614
158.344
33,757
278,596
30,838
220,787
CHARITA8LE AcllviTIES
Unrestrlcted Funds
Restricted Funds
Total Funds
2024
Totsl Funds
2023
Income from charitable actlvities
Grants
3.178
7.240
4.468
11.708
10,418
4.468
14.886
8.449
3,400
11,849
3,178
12

an
BROOKSIDE CONGREGATION OFTHE PRESBYfERL4N CHURCH IN IRELAND
NOTES TO THE ACCOU￿[S Iconvdl
INVESTMENTS
Unrestrlcted Funds
RestrKted Funds
Total Fun(ts
2024
Total Funds
2023
Bank interest received
340
371
371
711
711
1.581
1,581
340
OTHER INCOME
Unrestrlcted Funds
Restritted Funds
Total Funds
2024
Total Funds
2023
Field Rent & Wayleave
Proceeds on Sale of land
228
228
565
1,400,0
1,400,565
228
228
KIISING FUNOS
Unrestrltted Funds
Restrlcted Fund5
Total Funds
2024
Total Funds
2023
FWO envelopes
1,245
1,24S
1,245
1,245
1,194
1,194
7. CHARITABLE AcfiviTES
Unrestrirted Funds
Restritted Funds
Total Funds
2024
Total Funds
2023
General Assembly A55essrnents
Presbytery fee5
Mlnlstry and support staff costs
Congregational running expenses
DonaLions to missions and charltles
Governan￿ costs
19.293
475
69,253
28.986
932
1.799
120,738
19,293
475
69.253
54,144
61.409
1,986
206,560
18,881
473
68,904
87,769
74,526
1,515
252,068
25.158
60.477
187
85,822
OTHER EXPENDITURE
Unrestritted Fund5
Restricted Funds
Total Fund5
2024
Total Funds
2023
Legal costs on sale of land
20,009
20,009
13

an
BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (Conyd)
EMPLOYEES
Employment Cost5
2024
2023
Wa8es and salaries
Social Security Costs
Pension contributions
54,370
4,636
10,247
54,720
4.425
9,759
Number of employees
The average number of employees during the year we￿.
2024
No
2023
No
Average number of employees
There weie no employees in receipt of employee benefits In excess of £60.COJ.
The minlster ot the congregation is employed by the Presbyterian Church in Ireland which Is a separate charlty but his salary
is Included in employee cost5 above.
The congie8atlon pays an assessment to the P￿$￿terian Church In Ireland for the minister.
The following payments were made during the year:
2024
2023
Wages and salaries
Social Security Costs
Pension contrlbutions
42,696
4,636
10,247
41.163
4,425
9,759
10. PENSION COSTS
The minister of the congre8ation is a member of the Presbyterian Church in Ireland Pension Scheme12C(191. This is a scheme
operated by the Presbyterian Church In Ireland, a separate registered charity- The congre8atlon pays an a55e55ment to the
Presbyterian Church in Ireland equivalent to the employerfs penslon contribution for the Scheme and based on the stipend
pald to the minlster. The Presbyterian Church in Irelaftd Pension Scheme120091 is a funded Scheme of the defined benefit
typei providing defined benefits based on career averaged revalued salary. The Scheme has assets held in a separately
admlnistered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a
fundin8 plan to ensure the Scheme is sufficiently fun(led to meet current ond future obligations. A formal Schedule of
contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2015
contributions of 24% of pensionable salaries to cover the ￿Cr￿al of benefits for future service, expenses, the cost of insurlng
death in service benefjts and fundlng the scheme deficit.
The contributions made by the congregation durin8 the year were.
2024
2023
ContributSons
10,247
9.759
14

Presbyter
an
BROOKSIDE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvdl
11. TANGIBLE FIXED ASSErs
Church. Hall bulldings &
contents & Manse
Total 2024
Totsl 2023
COST OR VALUATION
At l January 2024
Additions
Oisposa15
At 31 December 2024
3.754,484
3.754,484
3,754,484
3,754.484
3.754.484
3.754,484
DEPRECIATION
At l January 2024
Charge for the year
Elimlnated on disposal
At 310ecember 2024
NET BOOK VALUE
At 310ecember 2024
3.754,484
3.754,484
3,754.484
3,754,484
3,754,484
3,754,484
At 31 December 2023
The congre8atlon owns the church and church hall sltuated at 17 Brook Street, Ahoghill. Ballymena BT42 ILD and the
associated fixtures, fittln8s. and equipment, tO8ether with the manse at 309 Galgorm Road Aho8hill. Details of historlcal
costs of the above assets are not avallable. This being the cèse these continue to be included in the accounts at their
combined insurance value as of 31st October 2024 of É3,754.484.
12. INVESTMENTS
2024
2023
Buslness Investment Account
Fixed Term Deposit Accounts
53.443
1,565,01)0
1,618,443
13. DEBTORS
2024
2023
Gift ald recoverable
14. CASH AT BANK AND IN HAND
2024
2023
Cash held in bank accounts
Cash in hand
73,109
139
1.604,086
509
1,604,595
73.248
15. CREDITORS: amounts fallln8 due withln Tr)eyear
2024
2023
Accruals
1,680
1.680
1,680
1,680
15

an
BROOKSIDE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'dl
16. FUND BALANCES
Unrestrlcted Funds
2024
2023
General fund
47,388
47.388
44,588
44.588
Restricted Funds
2024
2023
Propertv
Workers Support
Missions
Sunday School
Presbyterian Woman
Girls Brlgade
Youth Club
Boys Brigade
Luncheon Fellowship
Choir
Youth Fellowship
Parent and toddler Group
Benevolent Fund
5.365.284
1.843
11.272
1,049
938
5,339
1,171
4,675
1,104
5,282,234
4,027
10,176
895
699
5,099
1,143
4,754
I,iio
34
12
760
2,348
5,313,291
1.462
627
2.343
5,397.107
Reconclllatlon of movement of fur
Openln8
balan
Income
Expendlture
Transfer
C1051ng
balance
Unrestrirted Funds
General fvnd
44,588
44,588
123,998
123.998
121,9831
1121,9831
785
78S
47,388
47.388
Restrlcted Funds
Property
Workers Support
Missions
Sunday School
Presbyrerian Woman
Glrls, Brlgade
Youth Club
80¢5 Brl8ade
Luncheon Fellowshlp
Choir
Youth Fellowship
PaTent and Toddler Group
Benevolent Fund
5.282.234
4,027
10,176
895
699
S.C99
1.143
4.754
i.iio
34
12
760
2,348
5.313.291
5.357.879
89￿56
15.636
41.205
477
5.361
7.265
614
4.478
16.8061
117,8201
140,229)
13231
{5.1221
(6,925}
15861
(3,7721
5,365,284
1,843
11,272
1.049
938
5.339
1.171
4.675
1,104
120
iiooi
1785)
1141
13.4371
{7731
18)
{85,8221
1207.8051
1201
4M7
1.462
627
2,343
5,397,107
5.444,495
170,423
294.421
{7851
Total
16

Presbyter
an
BROOKSIDE CONGREGATION OFTHE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconydl
17. Related Party Transactlons
Rev Wllliam Moody is a tnjstee of the church. In h15 capacity as the minister of the ¢onBregatlon he rÈceived remuneration
of £42,696 and an expensÈs allowance of £7,036. Pension contributlons of £10.247 were also paid by the congregatlon in
spect of them to the Presbyterlan Church in Ireland PensM)n Scheme120091. Employerf5 NIC of £5,607 was paid to the
Presbylerlan Chur¢h In Ireland forthe minister.
Durlng the year the congreBatlon contrilwted the followlng amounts to Funds of General Assembly of the Presbyterlan
Church In Ireland. a separate charity:
Assessments
Unlted Appeal
11,286
2.408
There were no other related party transactlons.
17